<!DOCTYPE html>
<html>
<head>
<style>
	.bg { background-image:url(bg.gif); border:30px double brown; padding:30px; }
	.child { width:80px; height:30px; background:wheat; opacity:0.5; filter:alpha(opacity=50); }
</style>
</head>
<body style="margin:0;">
<div style="float:left;">
	<div class="bg">
		<div class="child"></div>
	</div>
</div>
<div style="float:left; clear:left; margin-top:5px;">
	<div style="zoom:1;" class="bg">
		<div class="child"></div>
	</div>
</div>
</body>
</html>